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2011 (12) TMI 636 - AT - Income TaxExtract: .......e issues to the file of DRP, we do not express any opinion as the matter will be re-adjudicated by the DRP as per the directions given in this order and as per the provisions of law. 8. In the result, for statistical purposes both the appeals are considered to be allowed in the manner aforesaid. The order pronounced in the open court on 29.12.2011.
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